[Mains Prep] FREE PDF Compilations for IAS Mains

US policy wise : Visa, Free Trade and WTO

April 15, 2016

What is Totalisation Agreement?

Basics: It is basically an agreement with the purpose to avoid double taxation of income with respect to social security taxes

How it works? It comes into picture when determining whether any alien is subject to the US Social Security/Medicare tax, or whether any US citizen or resident alien is subject to the social security taxes of a foreign country

India at present has 14 totalisation pacts with countries including Belgium, Germany and France